Tools for tapping or threading

Subheading 8207 40 of the Combined Nomenclature covers interchangeable tools for cutting or rolling internal and external threads. This category includes machine taps and hand taps for cutting internal threads in holes, round dies for cutting external threads on bars and bolts, die heads with interchangeable chasers for use in threading machines, thread rolling tools that form threads without chip removal (by cold forming), and special tools for thread forming by displacement (thread-forming taps). Classification under subheading 8207 40 requires that the tool be interchangeable - intended for mounting in a threading machine, drill, or manual holder - and not form an integral part of a machine. Common materials used in the manufacture of taps and dies include high-speed steel (HSS and HSS-Co) and, for threading difficult-to-machine materials such as titanium alloys or stainless steel, cemented carbides or tools with PVD/CVD coatings (TiN, TiAlN). Classification is based on the General Rules for the Interpretation of the Combined Nomenclature, particularly Rules 1 and 6, and the Explanatory Notes to the Harmonized System for heading 8207. Binding Tariff Information is recommended where classification doubts arise.

Importing threading tools under subheading 8207 40 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with a technical description of the tool (type, material: HSS, HSS-Co or cemented carbide, thread type and size), a transport document and a packing list. When importing sets of taps or dies together with tap wrenches or threading machine holders, correct classification of the set as a whole must be determined in accordance with General Rule of Interpretation 3 or 5. Threading tools are industrial products and generally do not require specific import licences or consumer product safety certificates, unless marketed for retail sale to end consumers, in which case general product safety requirements apply. For large commercial consignments or catalogue sets, the inward processing procedure may be worth considering for tools imported for reconditioning or regrinding and re-export. Current trade measures must be verified in the TARIC database before importation.

MFN duty rates for goods under subheading 8207 40 must be verified in the current TARIC database of the European Commission, as they are subject to periodic revision. Preferential rates may be available under EU free trade agreements with Japan (EPA), South Korea, Canada (CETA), the United Kingdom (TCA) and Ukraine (DCFTA), as well as for countries benefiting from the Generalised Scheme of Preferences (GSP). To benefit from a preferential rate, the importer must hold a valid proof of origin - an EUR.1 certificate, invoice declaration or REX statement - and demonstrate compliance with the applicable rules of origin. Importers should check TARIC for any anti-dumping measures on high-speed steel or cemented carbide threading tools from specific countries of export, as such measures may significantly raise the effective duty burden. Imports from Russia and Belarus are subject to EU sanctions restrictions. VAT at the applicable national rate in the Member State of importation is added to customs duties upon release for free circulation. All applicable rates and trade measures should be verified directly in TARIC before each importation.

CN code 8207 40 covers tapping and threading tools for CNC and conventional machine tools. These interchangeable tools may be made of cermet, sintered carbide or high-speed steel. Import is subject to standard TARIC rates, and tools must comply with ISO standards for dimensions, tolerances and durability. Customs clearance requires manufacturer's technical specifications and commercial invoice.